A charitable bequest may minimize estate tax: For donors who are subject to estate tax, a charitable bequest could reduce the amount of estate tax paid. In addition, some assets, such as retirement accounts, are heavily taxed when left to heirs and may also trigger an estate tax.

Reduce income taxes on your retirement assets while supporting UCLA Law

Retirement savings may be a large portion of your estate. However, these assets are also subject to income tax and possibly estate tax. Funding charitable gifts with retirement assets lets you minimize taxes. You also maximize your philanthropic impact and leave other less taxed parts of your estate to your loved ones.

Distributions from retirement plans can be subject to income and estate taxes and fees when left to an individual other than a spouse.

In contrast, when you designate UCLA Law as a beneficiary of some or all of your retirement plans, 100% of the balance is received tax-free.

You can establish this type of gift by contacting your plan administrator to obtain a beneficiary designation form and naming The UCLA Foundation (Tax ID # 95-2250801) as beneficiary.

UCLA’s Office of Gift Planning can provide guidance for completing this process, including how to specify the exact use of your gift for the School of Law.

Make a gift that ensures a steady income while supporting UCLA Law

We know you want to make an investment in UCLA Law, but you also need a predictable, steady stream of income for yourself and those you love. There are several gift arrangements that can achieve both of these goals. As an added benefit, you’ll receive considerable tax savings.

Charitable Gift Annuity

A UCLA charitable gift annuity is one of the easiest ways to support your philanthropic interests. In exchange for your gift of cash or appreciated securities, you receive fixed income for life. You also benefit from an immediate charitable income tax deduction, and a significant portion of the annuity payments is tax-free.

Deferred Charitable Gift Annuity

A UCLA deferred charitable gift annuity gives you all the advantages of an immediate charitable gift annuity plus the added flexibility of timing and increasing your annuity payments to enhance your financial plans.

Retained Life Estate with Gift Annuity

Make a gift of your primary residence, vacation home, or farm during your lifetime and continue to enjoy your property while receiving tax benefits and income of life.

Charitable Remainder Unitrust

A UCLA charitable remainder unitrust is a gift arrangement that allows you to support the university while providing you with tax and income advantages.

Charitable Remainder Annuity Trust

Build a meaningful UCLA legacy while receiving predictable and secure income for life or a term of years.

Charitable Lead Trust

A charitable lead trust lets you provide sustained philanthropic support to UCLA and benefit from significant tax advantages. When the trust ends, the assets pass to your loved ones.

Make a gift that provides tax benefits while supporting UCLA Law

There are many ways to reduce your tax burden significantly during your lifetime by making contributions to UCLA Law. There are numerous outright and planned gift options that can provide you with considerable income and capital gains tax savings.

Charitable Gift Annuity

A UCLA charitable gift annuity is one of the easiest ways to support your philanthropic interests. In exchange for your gift of cash or appreciated securities, you receive fixed income for life. You also benefit from an immediate charitable income tax deduction, and a significant portion of the annuity payments is tax-free.

Deferred Charitable Gift Annuity

A UCLA deferred charitable gift annuity gives you all the advantages of an immediate charitable gift annuity plus the added flexibility of timing and increasing your annuity payments to enhance your financial plans.

Charitable Remainder Unitrust

A UCLA charitable remainder unitrust is a gift arrangement that allows you to support the university while providing you with tax and income advantages.

Gifts of Real Estate

Real estate (your primary residence, vacation home, commercial property, farm or land) is an asset you can leverage in a variety of ways to support UCLA while reducing taxes and eliminating the burden of maintaining or selling your property.

Retained Life Estate

Make a gift of real estate during your lifetime, and enjoy immediate and significant tax benefits while continuing to live in your home for life.

Gifts of Retirement Assets

Retirement savings may be a large portion of your estate. However, these assets are also subject to income tax and possibly estate tax. Funding charitable gifts with retirement assets lets you minimize taxes. You also maximize your philanthropic impact and leave other, less taxed parts of your estate to your loved ones.

Donor Advised Fund

A donor advised fund provides the flexibility of a private foundation, with UCLA as your philanthropic partner. This powerful tool helps you and your family build a significant legacy through gifts to UCLA and your other favorite charities.

Gifts of Tangible Personal Property

Giving art, jewelry, rare books or manuscripts and other collectibles to UCLA provides you with tax advantages and the satisfaction of a legacy that will benefit generations to come.

Share your plans

If you have included UCLA in your plans (or intend to), please let us know.

UCLA would like to make sure your wishes are understood and your bequest will be used as you intend.

We can provide you with sample bequest language, if desired.

The university would like to thank you and include you in our legacy group, UCLA Legacy Society.

UCLA handles all gift and bequest communications with the utmost care and confidentiality.